Impairments, Restructuring Charges, and Other Items

The charges recorded as impairment, restructuring, and other charges for the three and nine months ended September 30, 2013 and 2012 are as follows:



	Three Months Ended				Nine Months Ended
(in millions)	2013		2012		2013		2012
Severance, restructuring costs, and special termination benefits	$	6.6	$	0.6	$	9.4	$	2.6
Business process re-engineering	0.6		—		2.7		—
Reserve for former corporate headquarters	—		—		0.5		—
Environmental reserve for sold building	0.2		—		0.2		—
Curtailment and settlement gain on postretirement benefits	—		—		—		(45.0		)
Total impairments, restructuring charges, and other items	$	7.4	$	0.6	$	12.8	$	(42.4	)

Severance expense for the third quarter of 2013 was associated with a reduction in force at our French ($6.2 million) and Brazilian ($0.4 million) locations. For the third quarter of 2012 severance expense is associated with a reduction in force at our Brazilian ($0.5 million) and French ($0.1 million) locations.

Severance expense for the nine months ended September 30, 2013, was associated with a reduction in force at our French ($8.1 million), Indian ($0.5 million), Brazilian ($0.7 million) and Corporate ($0.1 million) locations. Severance expense for the nine months ended September 30, 2012, was associated with a reduction in force at our Brazilian ($1.9 million), North American ($0.3 million), French ($0.1 million), and Corporate ($0.3 million) locations. In addition, we recognized $45.0 million of postretirement benefit curtailment gains. (Note 5, "Pension and Other Postretirement Benefit Plans", for additional information.)

The following table reconciles activities for the nine months ended September 30, 2013 for accrued impairment, restructuring charges and other items.



(in millions)	Severance			Other			Total
Balance at January 1, 2013	$	0.1		$	1.5		$	1.6
Accruals	9.4			3.4			12.8
Payments	(2.8		)	(3.3		)	(6.1		)
Balance at September 30, 2013	$	6.7		$	1.6		$	8.3

The accrued severance balance at September 30, 2013, includes $6.7 million for payments to be made related to our European reduction in force and is expected to be paid in the next 17 months. The accrued other balance at September 30, 2013 includes $0.4 million related to the reserve for relocation of our corporate office, which will be paid through December 2015, and $1.2 million for the estimated costs associated with remediation activities at our former Tecumseh, Michigan facility. The costs related to this environmental reserve are expected to be paid in the next 12-15 months. (See Note 15, “Commitments and Contingencies”, for additional information.)